Washington has a state sales tax of 6.5 percent. On top of that, cities and counties add local taxes. The combined rate is what you actually pay.
Use tax is the same as sales tax. You pay use tax when you buy something from outside Washington and the seller did not collect Washington tax. The rate is identical to the sales tax rate for your location.
The table below shows the combined sales and use tax rate for major cities in Washington as of 2026.
Complete tax table by city
How to read this table
The combined rate is what you pay on most retail purchases. If you live in Seattle, you pay 10.25 percent. If you buy something in Spokane, you pay 8.9 percent.
The table shows city rates, but the actual rate depends on the exact address where you buy the item or where you live for use tax purposes. Two cities in the same county can have different rates if one city has added local taxes that the other has not.
For example, Tacoma is 10.2 percent, but a small town in Pierce County might be 10.1 percent or 9.8 percent depending on which local taxes apply.
What is the difference between sales tax and use tax?
Sales tax applies when you buy something in Washington from a seller who collects the tax. You pay it at the register.
Use tax applies when you buy something from outside Washington and the seller does not collect Washington tax. You are supposed to report the purchase and pay the use tax on your annual state tax return.
The rate is exactly the same for both. If you live in Seattle, you pay 10.25 percent sales tax at a local store. You also pay 10.25 percent use tax on a sofa you buy online from a seller in Oregon that did not collect tax.
In practice, most large online retailers like Amazon collect the tax automatically. You rarely need to calculate use tax yourself unless you buy from a very small seller.
Taxable items
The sales and use tax applies to most physical goods. Clothing, electronics, furniture, appliances, cars, and building materials are all taxable.
Prepared food from restaurants is taxable. Groceries are not taxable. Prescription drugs are not taxable.
Digital goods like streaming services and downloaded software are taxable at the same rate as physical goods.
Services are a mixed bag. Car repairs are taxable. Haircuts are not. Cleaning services are taxed in some cities but not others.
How to find the exact rate for your address
The table above gives you the rate for major cities, but the exact rate can vary by street address. Some cities have different rates in different parts of town. Unincorporated areas have their own rates.
The Washington State Department of Revenue has a lookup tool on its website. Enter your full address and it will show you the exact combined rate for that location. This is the most reliable way to get the correct rate.
You can also look at a recent receipt from a store in your neighborhood. The receipt usually shows the total sales tax rate near the bottom.
Frequently Asked Questions (FAQ)
What is the sales and use tax rate in Seattle?
The combined sales and use tax rate in Seattle is 10.25 percent. This includes the state rate of 6.5 percent and local taxes totaling 3.75 percent. The rate applies to most retail purchases made in Seattle and to use tax on items bought from out of state by Seattle residents.
What is the sales and use tax rate in Spokane?
The combined sales and use tax rate in Spokane is 8.9 percent. This includes the state rate of 6.5 percent and local taxes totaling 2.4 percent. Spokane does not have the regional transit tax that makes rates higher in the Seattle area.
What is the sales and use tax rate in Tacoma?
The combined sales and use tax rate in Tacoma is 10.2 percent. This is slightly lower than Seattle's 10.25 percent. Tacoma is in Pierce County, which has the regional transit tax but slightly lower other local taxes than King County.
What is the sales and use tax rate in Vancouver?
The combined sales and use tax rate in Vancouver is 8.5 percent. Vancouver is in Clark County, just across the river from Portland, Oregon. The rate is lower than the Seattle area because Clark County does not have the regional transit tax.
What is the sales and use tax rate in Bellingham?
The combined sales and use tax rate in Bellingham is 8.7 percent. Bellingham is in Whatcom County, north of Seattle near the Canadian border. The rate is moderate compared to the rest of the state.
What is the difference between sales tax and use tax?
Sales tax is collected at the time of purchase from a Washington seller. Use tax is paid by the buyer when a seller does not collect Washington tax, typically on out-of-state purchases. The rate is the same for both. You report and pay use tax on your annual state tax return.
Do I need to pay use tax on online purchases?
Most large online retailers like Amazon collect Washington sales tax automatically at checkout. In that case, you do not need to do anything. If you buy from a small online seller that does not collect Washington tax, you are supposed to report the purchase and pay use tax yourself. The rate is the same as your local sales tax rate.
How do I find the exact sales tax rate for my address?
Use the lookup tool on the Washington State Department of Revenue website. Enter your address and the tool will show the state rate plus all local taxes that apply to your location. This is the most accurate way to get the correct rate for sales tax and use tax purposes.